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RBA Glossary definition for accrual accounting

accrual accounting – Revenues and expenses are recorded as they are earned or incurred , regardless of whether cash has been received or disbursed. For example, sales on credit would be recognised as revenue, even though the debt may not be settled for some time.

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Demography and Financial Markets

16 Oct 2006 Bulletin PDF 57KB
Reserve Bank of Australia Bulletin October 2006
https://www.rba.gov.au/publications/bulletin/2006/oct/pdf/bu-1006-1.pdf

Bulletin June Quarter 2020

24 Jun 2020 Bulletin - June 2020 PDF 5409KB
https://www.rba.gov.au/publications/bulletin/2020/jun/pdf/bulletin-2020-06.pdf

Statement on Monetary Policy

17 Aug 2005 Bulletin PDF 913KB
Reserve Bank of Australia Bulletin August 2005
https://www.rba.gov.au/publications/bulletin/2005/aug/pdf/bu-0805-1.pdf

Statement on Monetary Policy

14 Aug 2006 Bulletin PDF 451KB
Reserve Bank of Australia Bulletin August 2006
https://www.rba.gov.au/publications/bulletin/2006/aug/pdf/bu-0806-2.pdf

Statement on Monetary Policy

13 Aug 2004 Bulletin PDF 772KB
August 2004Reserve Bank of Australia Bulletin. 1. Statement onMonetary Policy. Economic developments over recentmonths point to continued good growth ofthe Australian economy. The global upswinghas maintained its momentum since the earlypart of the
https://www.rba.gov.au/publications/bulletin/2004/aug/pdf/bu-0804-1.pdf

Appendix A: More Accounting

31 Dec 2015 RDP 2015-06
David Rodgers
RDP 2015-06: Credit Losses at Australian Banks: 1980–2013 Appendix A: More Accounting. ... These terms are, in most countries, defined by accounting standards and rules set by banking regulators.
https://www.rba.gov.au/publications/rdp/2015/2015-06/appendix-a.html
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An Accounting Framework

1 Jul 1990 RDP 9002
Warwick J. McKibbin and Steven R. Morling
An Accounting Framework. Warwick J. McKibbin and Steven R. Morling. July 1990.
https://www.rba.gov.au/publications/rdp/1990/9002/an-accounting-framework.html
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The Theory

31 Dec 2002 RDP 2002-02
John Simon and Sharon Wardrop
RDP 2002-02: Australian Use of Information Technology and its Contribution to Growth 3. The Theory. John Simon and Sharon Wardrop. January 2002. Download the Paper 187. KB. The method used to identify the effects of capital, labour and productivity
https://www.rba.gov.au/publications/rdp/2002/2002-02/theory.html
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Macrofinancial Stress Testing on Australian Banks

13 Sep 2023 RDP PDF 1940KB
primarily using decision rules and accounting identities that are uniformly applied to profit and. ... these lines significantly, illustrating the importance of accounting for these dynamics in stressed.
https://www.rba.gov.au/publications/rdp/2022/pdf/rdp2022-03.pdf

Does Monetary Policy Affect Non-mining Business Investment in Australia? Evidence from BLADE

7 Jan 2024 RDP PDF 1715KB
effect from the shock) and accounting for breaks or trends in the level of investment.
https://www.rba.gov.au/publications/rdp/2023/pdf/rdp2023-09.pdf